Definitely - Judgment Search Results

S. Kumar and ors. Vs. Collector of Central Excise and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)LC725Tri(Delhi)

..... arguments by contending that had there been any intention to include additional collector within the definition of collector there could have been an amendment in the act itself particularly when ..... specific provisions on certain subordinate officers would be different as against the one where the definition is enlarged by means of making it inclusive of certain other categories which ordinarily .....

income-tax Officer Vs. Hydle Constructions (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1983)6ITD575(Delhi)

..... clear that prior to this change such construction works were not covered under the definition of industrial company 14 concluding his arguments on this point the departmental representative submitted ..... treated as manufacturing or processing of goods and would thus get covered under the definition of industrial company however where a construction company after carrying on these activities constructs .....

All India Reporter Limited Vs. State of Maharashtra and Others

Court: Mumbai

Reported in: [1981]131ITR16a(Bom); (1983)IILLJ387Bom

..... two different meanings to the expressions newspapers and books the learned judge analysed the definition of newspaper given in oxford dictionary and relying on the above quoted observations of ..... establishment which publishes law reports employs persons belonging to the categories mentioned in the definition of working journalist it does not necessary become a newspaper establishment 22 as mentioned .....

Lipton (India) Limited and anr. Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: AIR1984Cal109,1984(1)CHN6

..... public entertainment or amusement or a shop the meaning and definition whereof has been mentioned hereinbefore the petitioners have stated ..... it hasalso been observed in that case thatthough in the definition of commercialestablishment there is no reference topremises where trade ..... raised objection that their godowns do not come within the definition of shop and each objection was upheld and referring .....

Manoel Francisco Agremiro Da Conceicao Fernandes and Etc. Vs. Collecto ...

Court: Mumbai

Reported in: AIR1984Bom461; 1984MhLJ144

..... to carry out some material amendments in the regulation by this definition of land inline with the decision of supreme court in culabbi ..... the extent of land which answers the descrption given in this definition and hence vests in the government it is needless to ..... limites of a municipalityeven thoughthey answer the desvcription given by the definition contained in s 2 g of the regulation would not be .....

Commissioner of Income-tax Vs. Coromandel Fertilisers Ltd.

Court: Andhra Pradesh

Reported in: [1985]156ITR283(AP)

..... for the purpose of calculating the depreciation allowable under s 32 are included under this definition so much so ships vehicles books scientific apparatus and surgical equipment are specifically included ..... in the definition of plant provided they are used for the purpose of business or profession what .....

Northern India Hotels Ltd. Vs. Commissioner of Sales Tax

Court: Allahabad

Reported in: [1984]55STC68(All)

..... under the amendment act 92 it is further urged that the definitions given in article 366 of the constitution of india are ..... the president as the successor of such ruler according to this definition and also under the agreement which was entered into with ..... is contended that the petitioner cannot fall within that definition in our opinion the definition of a ruler contained in the constitution is .....

Watt Vs. Western Nuclear, Inc.

Court: US Supreme Court

..... be narrowly construed ibid and by the legislative history contemporaneous definitions and court decisions id at 663 footnote 3 page 462 ..... all inorganic substances gravel would also be included under certain narrower definitions of the word for example if the term minerals were ..... of the united states land department upon which these general definitions of the term mineral are based it will be found .....

Morrison-knudsen Vs. Director, Owcp

Court: US Supreme Court

..... employee s rights in his union trust funds were too speculative to meet this definition the court of appeals reversed holding that the employer s contributions were a reasonable ..... of other subsections the notion that congress has systematically examined existing legislation and amended definitional sections wherever appropriate is sheer fiction the majority also points to the consistent practices .....

Mangalore Tiles Ltd. Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1983)6ITD169(Mad.)

..... rate applicable to the plant we find force in the submission the definition of plant in 3 3 reads as under plant includes ships vehicles ..... attribute to it in the present case section 10 5 enlarges the definition of the word plant by including in it the words which ..... held that sanitary fittings in bathrooms in a hotel fell within the definition of plant 4 the above ratio squarely applies to the instant .....